1 - Create an external data source that uses the abfs location
2 - Create an external file format and set the First_Row option.
3 - Use CREATE EXTERNAL TABLE AS SELECT (CETAS) and configure the reject options to specify reject values or percentages Reference:
https://docs.microsoft.com/en-us/sql/relational-databases/polybase/polybase-t-sql-objects
https://docs.microsoft.com/en-us/sql/t-sql/statements/create-external-table-as-select-transact-sql